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Corporation Tax Act 2010
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Corporation Tax Act 2010, Paragraph 9 is up to date with all changes known to be in force on or before 30 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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This section has no associated Explanatory Notes
9(1)In this Part—U.K.
“enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978),
“relevant tax purposes” means, in relation to a superseded enactment, tax purposes for which the enactment has been rewritten by this Act, and
“superseded enactment” means an earlier enactment which has been rewritten by this Act for certain tax purposes (whether it applied only for those purposes or for those and other tax purposes).
(2)References in this Part to the repeal of a provision include references to its revocation and to its express or implied disapplication for corporation tax purposes.
(3)References in this Part to tax purposes are not limited to corporation tax purposes.
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